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In 2014 Chara incurred a loan to pay for qualified higher education expenses for her 20-year-old grand daughter, who was a dependent. In 2018 her

In 2014 Chara incurred a loan to pay for qualified higher education expenses for her 20-year-old grand daughter, who was a dependent. In 2018 her grand daughter graduated from college, moved away to start a new job, and ceased to be a dependent on Charas tax return. Chara started making payments on the loan in 2018. Without regard to any modified AGI limitations, is Chara permitted to deduct interest on the loan?

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